Direct Tax Acts, Finance Act 2022
497 Limits on amounts a qualifying company can raiseFA18 s25(1); FA19 s26(1)
[(1) For the purpose of this section—
(a) account shall not be taken of any amount subscribed for eligible shares by ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.